CGT roll-over relief - taking asset into use
Language: English Series: Farm Tax Brief ; 11(2) February 1996, 12-13(2)Publication details: 1996Subject(s): Summary: Discusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55256 (Browse shelf(Opens below)) | 1 | Available | 15211-1001 |
Discusses case law in the context of Capital Gains Tax roll-over relief. Reflects on `new asset` taken into use for trade `on acquisition`.